| Irving Bank. Columbia Trust Company - 1923 - 148 sivua
...partnership. The fact that any corporation is a mere holding company, or that the gains and profits are permitted to accumulate beyond the reasonable needs of the business, shall be prima facie evidence of a purpose to escape the surtax; but the fact that the gains and profits are... | |
| Eric Louis Kohler - 1924 - 514 sivua
...partnership. The fact that any corporation is a mere holding company, or that the gains and profits are permitted to accumulate beyond the reasonable needs of the business, shall be prima facie evidence of a purpose to escape the surtax; but the fact that the gains and profits are... | |
| United States. Internal Revenue Service - 1924 - 396 sivua
...The fact that any corporation is a mere holding or investment company, or that the gains or profits are permitted to accumulate beyond the reasonable needs of the business, shall be prima facie evidence of a purpose to escape the surtax. (c) When requested by the Commissioner, or... | |
| John F. Sherwood - 1925 - 206 sivua
...The fact that any corporation is a mere holding or investment company, or that the gains or profits are permitted to accumulate beyond the reasonable needs of the business, shall be prima facie evidence of a purpose to escape the surtax. (c) When requested by the Commissioner, or... | |
| Irving Bank-Columbia Trust Company - 1925 - 152 sivua
...The fact that any corporation is a mere holding or investment company, or that the gains or profits are permitted to accumulate beyond the reasonable needs of the business, shall be prima facie evidence of a purpose to escape the surtax. (c) When requested by the Commissioner, or... | |
| Walter Elbert Barton, United States, Carroll Wright Browning - 1925 - 580 sivua
...stockholder or member. The fact that any corporation is a mere holding company, or that the gains and profits are permitted to accumulate beyond the reasonable needs of the business, shall be prima facie evidence of a purpose to escape the surtax; but the fact that the gains and profits are... | |
| National Tax Association - 1926 - 622 sivua
...The fact that any corporation is a mere holding or investment company, or that the gains or profits are permitted to accumulate beyond the reasonable needs of the business, shall be prima facie evidence of a purpose to escape the surtax. (c) When requested by the Commissioner, or... | |
| United States. Congress. Joint Committee on Internal Revenue Taxation - 1927 - 414 sivua
...the fact that any corporation is a mere holding or investment company, or rhat the gains and profits are permitted to accumulate beyond the reasonable needs of the business, shall be prima facie evidence of a purpose to escape the surtax." A careful investigation of this subject and... | |
| Eric Louis Kohler - 1927 - 618 sivua
...The fact that any corporation is a mere holding or investment company, or that the gains or profits are permitted to accumulate beyond the reasonable needs of the business, shall be prima facie evidence of a purpose to escape the surtax. (c) When requested by the Commissioner, or... | |
| United States - 1928 - 1164 sivua
...The fact that any corporation Is a mere holding or investment company, or that the gains or profits are permitted to accumulate beyond the reasonable needs of the business, shall be prima facie evidence of a purpose to escape the surtax. "(c) When requested by the Commissioner of... | |
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